Clarification in respect of option exercised under section 115BBA of the Income-tax Act, 1961 inserted through the recent Ordinance

Last updated: 05 December 2019

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F. No. 142f2012019TPL Government of India Ministry of Finance Department of Revenue Cenrtal Board of Direct Taxes New Delhi2of October, 2019 Subject:Clarifications in respect of option exercised under section 115BAA of the Income tax Act,1961 inserted through The Taxation Laws (Amendement)Ordinance,2019-reg. The Taxation Laws (Amendment)Ordinance 2019 (the Ordinance) has been promulgated by the President of India on September 20,2019.The Ordinance , inter alia,inserted a n

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Circular No : 29/2019
Source : https://www.incometaxindia.gov.in/communications/circular/circular_29_2019.pdf

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